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T1
428 Provincial tax and credits

Print this pageForward this document  Provincial Tuition and Education Amounts transferred to spouse (ON(S11))

Program(s) affected: T1 Document created: 04 01, 2009
Tax year(s): 2008 Document last modified:
Version(s): 12.01, 12.10, 12.11, 12.13, 12.20 Problem status: Pending

Why is DT Max limiting the amount of tuition fees transferred by my client to his/her spouse on Ontario schedule ON(S11), even though he/she has Ontario tax payable (ON 428)?

The amount of tuition fees transferred to the spouse should not be limited by the program in this situation. This situation may also, in some rare cases, result in an erroneous amount being carried to line 428 of the federal jacket.

As a workaround, in the file of the spouse who is transferring his/her tuition fees, in the group Tuition-Edu , use the Transfer-OV keyword, option Transfer to spouse, then enter the federal amount transferred under the Transf-Limit keyword and enter the provincial maximum amount that can be transferred under the Prov-Tr-Limit keyword.